As an employer located on a reserve, you can now choose to register all of your Indian employees for participation in the Québec Pension Plan (QPP) if they are Canadian residents.
Usually the work these employees perform is excepted from the QPP because they have an income tax exemption under the Indian Act on income earned for duties performed on a reserve.
In order for the Act respecting the Québec Pension Plan to apply to the employment in question, the following conditions must be met:
Note that once it has been made, the election is irrevocable. Thus every new Indian employee will be required to participate in the QPP.